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Problem 2-2A (Algo) Preparing and posting journal entries; preparing a trial balance LO A1, P1 Aracel Engineering completed the following transactions in the month of June. a. Jenna Aracel, the owner, invested $245,000 cash, office equipment with a value of $6,600, and $79,000 of drafting equipment to launch the company in exchange for common stock b. The company purchased land worth $57,000 for an office by paying $10,000 cash and signing a long-term note payable for $47,000 c. The company purchased a portable building with $55,000 cash and moved it onto the land acquired in b. d. The company paid $3,400 cash for the premium on an 18-month insurance policy. e. The company provided services to a client and collected $6,800 cash. f. The company purchased $26,000 of additional drafting equipment by paying $11,000 cash and signing a long-term note payable for $15,000 9. The company completed $14,500 of services for a client. This amount is to be received in 30 days. h. The company purchased $1850 of additional office equipment on credit. I. The company completed $28,000 of services for a customer on credit J. The company purchased $1,356 of TV advertising on credit. k. The company collected $8,000 cash in partial payment from the client described in transaction g. 1. The company paid $1.300 cash for employee wages. m. The company paid $1,850 cash to settle the account payable created in transaction h. n. The company paid $1,070 cash for repairs. o. The company paid a $10,050 cash dividend. p. The company paid $2,000 cash for employee wages. 4. The company paid $4,300 cash for advertisements on the Web during June. Required: 1. Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Prepaid Insurance (108): Office Equipment (163). Drafting Equipment (164); Building (170); Land (172); Accounts Payable (201); Notes Payable (250). Common Stock (307); Dividends (319); Services Revenue (403): Wages Expense (601); Advertising Expense (603); and Repairs Expense (604) 2. Post the journal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of the end of June. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare general Journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Prepaid Insurance (108), Office Equipment (163); Drafting Equipment (164); Building (170); Land (172); Accounts Payable (201); Notes Repairs Expense (604). Payable (250); Common Stock (307); Dividends (319); Services Revenue (403); Wages Expense (601); Advertising Expense (603); and Show less View transaction list Journal entry worksheet 2 3 5 6 7 8 17 Journal entry worksheet .... 17 The company purchased land worth $57,000 for an office by paying $10,000 cash and signing a long-term note payable for $47,000. Note: Enter debits before credits. Account Title Debit Credit Tranasaction b Record entry Clear entry View general journal Journal entry worksheet 3 4 5 6 7 8 ...BR 17 The company purchased a portable building with $55,000 cash and moved it onto the land acquired in b. Note: Enter debits before credits. Tranasaction Account Title Debit Credit Record entry Clear entry View general Journal Journal entry worksheet 17 .... The company purchased $1,356 of TV advertising on credit. Note: Enter debits before credits. Account Title Debit Credit Tranasaction j Record entry Clear entry View general Journal View transaction list Journal entry worksheet 14 15 16 17 13 The company paid $1,300 cash for employee wages. Note: Enter debits before credits. Tranasaction Account Title Debit Credit Record entry Clear entry View general Journal Journal entry worksheet 1 11 16 17 ..... 10 12 13 14 15 The company paid $1,850 cash to settle the account payable created in transaction h. Note: Enter debits before credits. Debit Account Title Tranasaction Credit m Record entry Clear entry View general journal Journal entry worksheet The company paid a $10,050 cash dividend. Note: Enter debits before credits. Tranasaction Account Title Debit Credit o Record entry Clear entry View general journal Journal entry worksheet The company paid $2,000 cash for employee wages. Note: Enter debits before credits Tranasaction Account Title Debit Credit Record entry Clear entry View general journal Journal entry worksheet